Research On The Problems And Countermeasures Of The Internal Control In Internet Public Welfare Organization

Over the past ten years,the development of China's Internet public welfare organizations have shown a trend of phenomena-level outbreaks.The Internet companies represented by Tencent and Ali have begun to access the public welfare industry since the Wenchuan earthquake in 2008.The combination of technology and public welfare has produced some kind of "chemical reaction",which has gradually inspired China's public welfare ecology.Under the impetus of this kind of power,there have been various Internet public welfare platforms,which bring the public welfare organizations,enterprises,the public and even the government together effectively,and also promote China's public welfare to show a vigorous development of "full participation." At the same time,however,internet philanthropic organizations continue to explode negative news during their development.All of this reflects the problems of internal control of Internet public welfare organizations in China.This paper has a certain practical significance.This paper uses case study method,taking Tencent Foundation as an example,to conduct case study.Under the policy background of the Ministry of Finance's "Regulations on Internal Control of Administrative Institutions(Trial)" and related supporting documents,it aims to analyze Tencent Foundation's problems,causes and countermeasures of internal control based on the COSO internal control theory.This paper finds that the internal control of Tencent Foundation mainly has the following problems: incomplete organizational structure,imperfect internal control mechanism,weak internal supervision,and lack of risk control in charity projects.And improvement measures are: setting up a risk management team and an internal audit team,improving the internal supervision mechanism of the organization,strengthening information disclosure,improving budget management,strengthening risk management of public welfare projects,and standardize contract management.Hoping that the research in this paper can bring some reference,which can help to construct and improve the internal control of other similar types of Internet public welfare organizations.